PROPERTY TAX EXEMPTION FOR

RELIGIOUS, CHARITABLE AND NON-PROFIT ORGANIZATIONS

A.R.S. 42-11101 – 11155

WHO IS ENTITLED TO AN EXEMPTION?

The following types of property may qualify for property tax exemption provided it is used for one of these
purposes and is not used or held for profit:
>schoolhouses
>libraries
>colleges
>hospitals
>agricultural societies
>churches
>cemeteries
>observatories
>health care institutions
>residential housing facilities for handicapped and seniors
>charitable institution for the relief of the indigent and afflicted
>societies for the prevention of cruelty to animals
>charitable parks
>volunteer fire departments
>charitable preserves protecting scientific, geological archaeological resources
>quasi-governmental community services in unincorporated areas
(must have 501C(4) status)
>volunteer roadway cleanup, beautification projects
>musical, dramatic, dance or community art groups, museum, zoos
(must have 501C(3) status)
>U.S. Veterans organizations (must be 501C(3) or 501C(19) status)
>fraternal organizations may qualify if no food and/or beverage are sold to public
(must have 501C(10) status)

IF QUALIFIED, HOW DOES AN ORGANIZATION BENEFIT?

The net assessed value is exempted and the tax bill for the year reflects “0” tax due.

HOW DOES AN ORGANIZATION APPLY FOR AN EXEMPTION?

>Submit a completed “Affidavit for Tax Exemption” Form (D.O.R. #82514A) to
the Assessor

>Submit a copy of the organizations “Articles of Incorporation” to the Assessor

>Submit a copy of the organizations I.R.S. Statement of exemption (501C(3), (4),

(10) or (19) if applicable

Organizations applying for the first time must send a representative to file in
person with the necessary documentation between January 1st and March 1st.
WHEN AND WHERE DO I APPLY?
Organizations must annually file the “affidavit for Tax Exemption” with the County Assessor
between:

JANUARY 1st and MARCH 1st

Property used for religious worship is not required to file each year unless there is a change in
ownership or use. The Assessor does, however, request that churches file each year to maintain
current assessment records. If there is a change in property or church vehicles, please correct and file
the affidavit with the Assessor’s Office.

For more information regarding exemption for Organizations, contact the Cochise County
Assessor’s Office at (520) 432-8650.

Bisbee Office 1415 Melody Lane, Bldg. B (520) 432-8650

Sierra Vista Office 4001 E Foothills Dr. (520) 803-3170
Benson Office 126 W 5th Street (Monday only) (520) 586-8170
Willcox Office 450 S Haskell Ave (Monday only) (520) 384-7150
Douglas Office 1012 N "G" Ave, Rm 147 (Monday only) (520) 805-5720